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Amendment of section 339 of Principal Act
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47. Section 339 of the Principal Act is amended—
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(a) in subsection (1)(b), by the insertion of “subject to subsection (1A),” before “the directors’ report”, and
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(b) by the insertion of the following subsection after subsection (1):
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“(1A) Subsection (1)(b) shall not apply to a company that qualifies for the micro companies regime and has availed itself of the exemption, under section 325(1A), from preparing a directors’ report.”.
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